4 March 2010 Internal T.I. 2009-0337381I7 F - Sens du mot divertissement -- summary under Paragraph 6(1)(a)

After finding that the s. 67.1 limitation did not apply to gifts of property to an employee of a customer responsible for purchases, the Directorate added:

T]he value of gifts received by the purchasing employee can be included in the employee's income under paragraph 6(1)(a) even if the gifts are given by someone other than the employer.